Sparkline Intangible Value ETF (ITAN US) – Investment PropositionSparkline Intangible Value ETF (ITAN) targets a modernized form of value investing that reclassifies and capitalizes intangible investments—such as research, brand building, software, and human capital—to assess economic profitability more fully. The strategy seeks mispriced cash-flow durability by emphasizing firms whose reported metrics may understate asset bases and earnings power when intangibles are expensed. Portfolio construction applie ...